Know the schedule of submission, filing, and payment of taxes for the whole month of October 2015.
In the meantime the Bureau of Internal Revenue (BIR) now requires the use of their eBIRForms, for more information about the BIR’s new memorandum read our article: eBIRForms — Everything You Need to Know
This information is gathered from the Bureau of Internal Revenue website and from the Know Your Taxes website.
Schedule of Submission, Filing, and Payment of Taxes
1 Thursday
SUBMISSION
• Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers
• Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs
5 Monday
SUBMISSION
• Summary Report of Certification Issued by the President of the National Home Mortgage Finance Corporation (RA 7279)
e-FILING/FILING & e-PAYMENT/PAYMENT
• 2000 – Documentary Stamp Tax Declaration/Return
• 2000-OT- Documentary Stamp Tax Declaration/Return (One-Time Transactions)
8 Thursday
SUBMISSION/e-SUBMISSION
• Transcript sheets of the following:
¤ 2.08-ORB (A-1) 2.43-ORB 31.18-ORB
¤ 2.08-ORB 2.61-ORB 31.27-ORB
¤ 2.11-ORB 2.68-ORB 31.46-ORB
¤ 2.14-ORB 2.69-ORB 31.46-Auxiliary Register Book (L71/2)
¤ 2.17-ORB 2.69A-19-ORB 38.01-ORB
¤ 2.17a-ORB 2.70-ORB 398 ORB
¤ 2.20-ORB 2.83-ORB 398-1ORB
¤ 2.36-ORB 31.01ORB(L7)
• Transcript Sheets of ORB used by manufacturers/assemblers, importers and wholesalers of automobiles
e-SUBMISSION
• Monthly e-Sales Report for all Taxpayers using CRM/POS with TIN ending in even number
10 Saturday
SUBMISSION
• Transcript Sheets of 2222-ORB
• List of Buyers of Sugar Together with a Copy of Certificate of Advance Payment of VAT made by each Buyer appearing in the List by a Sugar Cooperative
• Information Return on Releases of Refined Sugar by the Proprietor or Operator of a Sugar Refinery or Mill
• Monthly Report of DST Collection and Remitted by the Government Agency
e-SUBMISSION
• Monthly e-Sales Report for all Taxpayers using CRM/POS with TIN ending in odd number
e-FILING/FILING & e-PAYMENT/REMITTANCE
• 1600 together w/ the Monthly Alphalist of Payees (MAP)
• 1606
e-FILING & e-PAYMENT/REMITTANCE
• Withholding tax Remittance Return/s for 1601C, 1601E & 1601F with the Corresponding Electronic Tax Remittance Advice/s (eTRAs) – National Government Agencies
FILING & REMITTANCE
• 1601C together with the required applicable attachments – Non-eFPS
¤ Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office – Operations Division/Unit for MWEs receiving hazard payment for the Private Sector;
¤ Justification for such payment of hazard pay as certified by DOLE for the Private Sector;
¤ Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay for the Public Sector.
• 1601E & 1601F- together w/ the Monthly Alphalist of Payees (MAP) – Non-eFPS
• 1602 – Non-eFPS
• 1603 – Non-eFPS
• 2200M Excise Tax Return for the amount of Excise Taxes collected from payment made to Sellers of Metallic Minerals
e-FILING & e-PAYMENT/REMITTANCE
• 1601E & 1601F together w/ the Monthly Alphalist of Payee (MAP) – National Government Agencies
• 1603 – National Government Agencies
DISTRIBUTION
• 2307- Certificate of Creditable Tax Withheld at Source (VAT/Percentage Tax)
• 2306 – Certificate of Final Tax Withheld at Source (VAT/Percentage Tax)
11 Sunday
e-FILING
• 1601C & 1602 – eFPS filers under Group E
• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – eFPS filers under Group E
12 Monday
e-FILING
• 1601C & 1602 eFPS filers under Group D
• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP)- eFPS filers under Group D
13 Tuesday
e-FILING
• 1601C & 1602 eFPS filers under Group C
• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – eFPS filers under Group C
14 Wednesday
e-FILING
• 1601C & 1602 eFPS filers under Group B
• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) – eFPS filers under Group B
15 Thursday
REGISTRATION
• Permanently Bound Computer – Generated/Loose Leaf Books of Accounts & other Accounting Records such as but not limited to Receipts & Invoices together w/ the affidavit/certificate under oath as to the type of books,no. of pages/leaves used & volume number during the TY
SUBMISSION
• List of Medical Practitioners
• Quarterly List (with monthly breakdown) of contractors of government contracts entered into by the Provinces/Municipalities/Barangays
• Monthly Summary Report/Schedule of Transfers of Titled and Untitled Properties by City or Municipal Assessors, RDs and LRAs
• Summary List of blank OCTs/TCTs/CCTs issued to all RDs
• Copy of Quarterly Updates of Assessment Roll (List of existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer
e-SUBMISSION
• Quarterly Summary List of Machines (CRM-POS) Sold by all machine distributors/dealers/vendors/suppliers
FILING & PAYMENT
• 1704 together with the applicable attachments
• 1707A together with the applicable attachments by corporate taxpayers
• 2200M Excise Tax Return for Mineral Products
e-FILING/FILING & e-PAYMENT/PAYMENT
• 1702 RT, MX & EX by Corporations, Partnerships and Other Non-Individual Taxpayer together with the required applicable attachments
¤ Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT);
¤ Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM;
¤ Photocopy of the Certificate issued by the PEZA;
¤ Statement of Management’s Responsibility
e-FILING & e-PAYMENT/REMITTANCE
• 1603 – except National Government Agencies
e-FILING
• 1601C & 1602 eFPS filers under Group A
• 1601E & 1601F together w/ the Monthly Alphalist of Payees (MAP) eFPS filers under Group A
e-PAYMENT
• 1601C,1601E,1601F & 1602
16 Friday
SUBMISSION
• Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers
20 Tuesday
SUBMISSION
• Quarterly Information on OCWs or OFWs Remittances which are Exempt from DST to be furnished by the local banks and non-bank money transfer agents
• Monthly Report of Printer
e-FILING/FILING & e-PAYMENT/PAYMENT
• 2551Q – For transactions involving overseas dispatch, message or conversation originating from the Philippines and Amusement Taxes
FILING & PAYMENT
• 2550M & 2551M together with the required applicable attachments – Non-eFPS
e-FILING & e-PAYMENT
• 2550M & 2551M – National Government Agencies
e-FILING/FILING & e-PAYMENT/REMITTANCE
• 1600WP
DISTRIBUTION
• 2307 Certificate of Creditable Tax Withheld at Source (Income Tax)
21 Wednesday
e-FILING
• 2550M & 2551M together with the required applicable attachments – eFPS filers under Group E
22 Thursday
e-FILING
• 2550M & 2551M together with the required applicable attachments – eFPS filers under Group D
23 Friday
e-FILING
• 2550M & 2551M together with the required applicable attachments – eFPS filers under Group C
24 Saturday
e-FILING
• 2550M & 2551M together with the required applicable attachments – eFPS filers under Group B
25 Sunday
SUBMISSION
• Quarterly Summary List of Sales/Purchases by a VAT-Registered Taxpayers
• Sworn Statements of the Manufacturer’s & Importer’s Volume of Sales of each particular brand of Alcohol and Tobacco Products
e-FILING/FILING & e-PAYMENT/PAYMENT
• 2550Q together with the required applicable attachments
e-FILING
• 2550M & 2551M together with the required applicable attachments – eFPS filers under Group A
e-PAYMENT
• 2550M & 2551M
30 Friday
REGISTRATION
• Computerized Books of Accounts & Other Accounting Records in CD-R, DVD–R or other optical media properly labeled with the information required under existing revenue issuances together with affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records
SUBMISSION
• Inventory List of finished goods, work in process, raw materials, supplies and stock-in trade of taxpayers
e-SUBMISSION/e-ATTACHMENTS
• Quarterly Summary List of Sales/Purchases (SLSP)
¤ e-Attachment to e-Filed 1702 RT, MX & EX
¤ Audited Financial Statements together w/ the Summary Alphalist of W/holding Agents of Income Payments Subjected to W/holding Tax (SAWT);
¤ Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by BOI/BOI-ARMM;
¤ Photocopy of the Certificate issued by PEZA;
¤ Statement of Management’s Responsibility.
• e-Attachment to e-Filed 1601C
¤ Copy of the Certified Alphalist submitted to the nearest DOLE Regional/Provincial Office – Operations Division/Unit for MWEs receiving hazard pay for the Private Sector;
¤ Justification for such payment of hazard pay as certified by DOLE for the Private Sector;
¤ Copy of the Department of Budget and Management (DBM) circular/s or its equivalent as to who are allowed to receive hazard pay for the Public Sector.
e-FILING/FILING & e-PAYMENT/PAYMENT
• 1702Q together with the required applicable attachments
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